Tennessee

Articles of incorporation

While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your volunteers from personal liability. Sample articles of incorporation are available to our members.

Business entity search

https://tnbear.tn.gov/ecommerce/filingsearch.aspx

Additional info

Fee:	$0 (school support organizations exempt) / $102.35
Processing:	12 business days (estimate)
Signatures:	No special requirements at this time

Corporate annual report

Notes

Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.

Business entity search

https://tnbear.tn.gov/ecommerce/filingsearch.aspx

Form (e-file)

Link:	https://tnbear.tn.gov/Ecommerce/AnnualReportInstr.aspx
Due:	Annually, within 3 months following your fiscal year end
Fee:	$20.46; $40.92 if changing registered agent

Charity registration

Filing exemption available!

Rule:	Gross receipts of less than $50,000.00 Booster clubs or PTO/PTAs, who at their sole purpose support an educational institution or one of its programs, are exempt from this filing. If official recognition of exemption is required, organizations may send a simple letter stating their purpose and requesting confirmation to the Division of Charitable Solicitations and Gaming. As of July 1, 2014, organizations granted an exemption status pursuant to T.C.A. 48-101-502 (a)(2) are required to file the Exemption Request on an annual basis - due six months after the end of the fiscal year.
Link:	https://tncab.sos.tn.gov/
Due:	Annually, within 6 months of fiscal year end
Fee:	None, to the best of our knowledge
Required attachments: Proof of 501(c)(3) status Summary of financial activities Most recent 990-series return Articles of Incorporation An audited financial statement if the organization grossed more than $500,000 in revenue, excluding grants from government agencies and 501(c)(3) private foundations Any amendments to governing documents Thoroughly check form instructions for any additional required documents

Initial form (e-file)

Link:	https://tncab.sos.tn.gov/ Charitable Organization Quarterly Financial Report* http://sos-tn-gov-files.s3.amazonaws.com/forms/SS-6039.pdf
Due:	Prior to soliciting funds *A newly registered organization in its first year of operation must complete a quarterly financial report at the end of each quarter of its current fiscal year. The report is due within thirty (30) days of the end of each quarter. (unless exempt from filing)
Fee:	$10.00; *No fee necessary for quarterly report.
Required attachments: Proof of 501(c)(3) status Summary of financial activities Most recent 990-series return Articles of Incorporation An audited financial statement if the organization grossed more than $500,000 in revenue, excluding grants from government agencies and 501(c)(3) private foundations Thoroughly check form instructions for any additional required documents

Renewal form (e-file)

Link:	https://tncab.sos.tn.gov/
Due:	Annually, within 6 months of fiscal year end
Fee:	$10, unless filing another exemption
Required attachments: Proof of 501(c)(3) status Summary of financial activities Most recent 990-series return An audited financial statement if the organization grossed more than $500,000 in revenue, excluding grants from government agencies and 501(c)(3) private foundations Any amendments to governing documents Thoroughly check form instructions for any additional required documents

Income/franchise tax exemption

Automatic with valid 501(c)(3) exemption.

Sales tax exemption

Notes

In order to become exempt from sales tax in Tennessee, you must submit an application to the Tennessee Department of Revenue.

Initial form

Link:	Application for Sales and Use Tax Exemption https://www.tn.gov/content/dam/tn/revenue/documents/forms/sales/f1306901.pdf
Due:	n/a
Fee:	None, to the best of our knowledge
Required attachments: Proof of 501(c)(3) status Thoroughly check form instructions for any additional required documents

Tax department

Not required for Tennessee.

Raffle (games of chance)

Filings related to raffles and other games of chance are not included in our covered services. We may be able to assist you for an additional service fee. Reach out to your state representative for more information.

Filing information

Link:	https://sos.tn.gov/products/charitable-solicitations-and-gaming/charitable-gaming-faqs
Due:	Before event
Fee:	$100.00-550.00